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2013 (10) TMI 583 - AT - Service Tax


Issues:
1. Entertaining the present application based on the grounds of appeal filed by Revenue.
2. Verification of facts and figures required by the jurisdictional authority regarding the rebate of service tax paid at the time of export of services.

Analysis:
1. The judgment by the Appellate Tribunal CESTAT NEW DELHI, delivered by D.N. Panda, J., addressed the issue of entertaining the present application based on the grounds of appeal filed by Revenue. The learned Commissioner (Appeals) had directed verification of facts and figures related to the rebate of service tax paid by the appellants at the time of export of services. The Commissioner held that the rebate was admissible to the appellants as per Notification No. 11/205-ST. However, due to the unavailability of the break-up of service tax paid during a specific period, the appellants were directed to submit the required data to the jurisdictional Assistant Commissioner within a specified timeframe. The Tribunal concluded that it would be premature to entertain the stay application in light of the pending verification process. Consequently, the stay application was dismissed.

2. The second issue in the judgment pertained to the verification of facts and figures required by the jurisdictional authority regarding the rebate of service tax paid at the time of export of services. The learned Commissioner (Appeals) mandated the submission of date-wise break-up of services exported and service tax paid for a defined period to facilitate the verification process. The Tribunal emphasized the importance of complying with the Commissioner's directive and instructed the Revenue to obtain a report from the Adjudicating Authority regarding the execution of the directions provided by the Commissioner. This step aimed to ensure the accurate quantification and sanctioning of the rebate claim admissible to the appellants for the specified period. The judgment underscored the significance of adhering to procedural requirements and directives issued by the competent authorities for the proper adjudication of tax-related matters.

 

 

 

 

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